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Anselm claims that "whatever is understood, exists in the understanding. And assuredly that, than which nothing greater can be conceived, cannot exist in the understanding alone. For, suppose it exists in the understanding alone: then it can be conceived to exist in heaven, which is greater."
Idle Capacity
The condition when resources, typically manufacturing or production facilities, are available but not in use.
Activity Rates
The costs assigned to specific activities, used in activity-based costing to allocate overhead costs more accurately.
Activity Cost Pools
Categories in activity-based costing that aggregate indirect costs incurred by multiple cost objects, allowing for more precise allocation.
Activity-Based Costing
Activity-Based Costing is a method that assigns costs to products or services based on the activities they require, aiming for more accurate allocation of overhead.
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